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Tea Act of 1773 (13 Geo 3 c 44) was an Act of the Parliament of Great Britain. The principal objective was to reduce the massive surplus of tea held by the financially troubled British East India Company in its London warehouses and to help the struggling company survive. A related objective was to undercut the price of illegal tea, smuggled into Britain's North American colonies. This was supposed to convince the colonists to purchase Company tea on which the Townshend duties were paid, thus implicitly agreeing to accept Parliament's right of taxation. The Act granted the Company the right to directly ship its tea to North America and the right to the duty-free export of tea from Britain, although the tax imposed by the Townshend Acts and collected in the colonies remained in force. It received the royal assent on May 10, 1773. Colonists in the Thirteen Colonies recognized the implications of the Act's provisions, and a coalition of merchants, smugglers, and artisans similar to that which had opposed the Stamp Act 1765 mobilized opposition to delivery and distribution of the tea. The company's authorised consignees were harassed, and in many colonies successful efforts were made to prevent the tea from being landed. In Boston, this resistance culminated in the Boston Tea Party on December 16, 1773, when colonists (some disguised as Native Americans) boarded tea ships anchored in the harbour and dumped their tea cargo overboard. Parliamentary reaction to this event included passage of the Coercive Acts, designed to punish Massachusetts for its resistance, and the appointment of General Thomas Gage as royal governor of Massachusetts. These actions further raised tensions that broke out into the American War of Independence in April 1775. Parliament passed the Taxation of Colonies Act 1778, which repealed a number of taxes (including the tea tax that underlay this act) as one of a number of conciliatory proposals presented to the Second Continental Congress by the Carlisle Peace Commission. The commission's proposals were rejected. The Act effectively became a "dead letter", but was not formally removed from the books until passage of the Statute Law Revision Act 1861. ==Background== In the 1760s and early 1770s, the East India Company had been required to sell its tea exclusively in London on which it paid a duty which averaged two shillings and six pence per pound.〔Ketchum, pg. 240〕 Tea destined for the North American colonies would be purchased by merchants specializing in that trade, who transported it to North America for eventual retail sale. The markups imposed by these merchants, combined with tea tax imposed by the Townshend Acts of 1767 created a profitable opportunity for American merchants to import and distribute tea purchased from the Dutch in transactions and shipments that violated the Navigation Acts and were treated by British authorities as smuggling. Smugglers imported some of cheap foreign tea per year. The quality of the smuggled tea did not match the quality of the dutiable East India Company tea, of which the Americans bought per year.〔Unger, pg. 148〕 Although the British tea was more appealing in taste, some Patriots like the Sons of Liberty encouraged the consumption of smuggled tea as a political protest against the Townshend taxes. In 1770 most of the Townshend taxes were repealed, but taxes on tea was retained. Resistance to this tax included pressure to avoid legally imported tea, leading to a drop in colonial demand for the Company's tea, and a burgeoning surplus of the tea in the company's English warehouses. By 1774 the Company was close to collapse due in part to contractual payments to the British government of £400,000,000 per year, together with war and a famine in India, and economic weakness in European markets. Benjamin Franklin was one of several people who suggested things would be greatly improved if the Company were allowed to export its tea directly to the colonies without paying the taxes it was paying in London: "to export such tea to any of the British colonies or plantations in America, or to foreign parts, import duty of three pence a pound."〔 The administration of Lord North saw an opportunity to achieve several goals with a single bill. If the Company were permitted to directly ship tea to the colonies, this would remove the markups of the middlemen from the cost of its tea, and reducing or eliminating the duties paid when the tea was landed in Britain (if it was shipped onward to the colonies) would further reduce the final cost of tea in the colonies, undercutting the prices charged for smuggled tea. Colonists would willingly pay for cheaper Company tea, on which the Townshend tax was still collected, thus legitimizing Parliament's ability to tax the colonies. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Tea Act」の詳細全文を読む スポンサード リンク
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